The need to write off the goods arises after carrying out any kind of inventory of the property of the enterprise and identifying the presence or absence of expired, defective, lost, sampled or own goods.
Instructions
Step 1
Start by drawing up a draft order of the head of the enterprise for the inventory by the commission, which must include financially responsible persons. Approve the order to conduct an inventory with the head of the enterprise.
Step 2
Carry out, together with the commission, an inspection (inventory) of the property and goods of the enterprise. Register the quantitative and qualitative availability of property, goods and the degree of their further suitability. Establish the reasons for the unsuitability of property, goods.
Step 3
In the case of disposal of the goods, be sure to draw up an act on the disposal of the goods, which fixes the complete implementation of the disposal (the form of the act TORG-15 or TORG-16). For each division of the enterprise, draw up an act for the write-off of the goods, signed by all members of the inventory commission (Form of act TORG-15 or TORG-16). If you write off goods of battle, damage or scrap, apply the TORG-15 act, if the write-off of expired goods - the TORG-16 act.
Step 4
Approve the act to write off the goods. The act is approved by the head of the enterprise or an official appointed by him.
Step 5
Maintain accounting records of write-off operations based on inventory records of inventory items. Include the incurred costs for inventory and write-off in the item "Organization expenses" in the composition of operating expenses for this period.
Step 6
Fill out the transaction for the write-off of goods as follows:
- make a note reflecting the value of the identified unusable goods (Debit 94 Credit 41);
- indicate the previously paid VAT, if you make such a decision (Debit 94 Credit 19);
- fix the restored VAT accrued to be paid to the budget (Debit 19 Credit 68);
- make a note about writing off the unusable goods to other expenses (Debit 91 subaccount 2 "Other expenses" Credit 94).
